No because c form can be issued only for the purchase of goods used in the manufacturing. The ERP software does not comes in the definition. It will be expenses.
C form can be issued not only for purchase of goods used in the manufacturing but also for goods meant for resale.
Further, C form can be given for such items which are included in the registration certificate for use in manufacturing process. Generally for items used in safety ,civil, admin. and township, C form cannot be issued.